期刊名称：Ekonomika, Journal for Economic Theory and Practice and Social Issuses
印刷版ISSN：0350-137X
电子版ISSN：2334-9190
出版年度：2014
期号：2
页码：95-106
语种：
出版社：Society of Economists Ekonomika, Nis
摘要：Like any tax, the VAT is vulnerable to evasion and fraud. It should be said that its concept of credit - refund offers the unique possibility of abuse, which has for a long time the main concern in the European Union (EU), while in Serbia profiled specific form of VAT evasion, so called “ Business with phantom companies “. This paper describes the basic types of tax violations characteristic of VAT, considers how to solve them, based on the experiences of development countries, with a special focus on the specific concept to VAT in Serbia. Key words: value added tax, tax evasion, enforcement, compliance, non-compliance, shell (phantom)companies.
